दाता कम्पनीको अनुभव, ज्ञान, सुत्र एवं दक्षता जन्य सेवा यस कम्पनीले प्राप्त गरी कम्पनीको सेवा प्रवाह, बजारीकरणमा एवं आन्तरिक कार्यदक्षता गुणस्तरीय रुपमा अभिवृद्धि भएको देखिन आउछ।
Looking at transactions from the narrow mindset of tax evasion should be avoided by the concerned state authorities. Rather the wider picture of transfer of experience, knowledge, skills etc. and the overall impact on service delivery, marketing and enhancement of efficiency needs to be considered.
Opinion:
From my limited readings of judgements, one line that has struck me is:
विदेशी कम्पनीलाई सम्झौता अनुरुप भुक्तानी गर्नु नै कर छली होइन। (Merely making a payment to a foreign company as per an agreement does not constitute tax evasion)
After all, capitalism is not as evil as it is often blamed to be, if money is earned ethically. Plus.. there is no other alternative other than capitalism for now. So lets celebrate profit creation


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